PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG
TheNon-Tax Revenue policy as an implementative rules from laws, is an policy in attempt for collection and managing mechanism of non-tax revenue. Consequently, such policy has determined various preventive and repressive rules on deviation behavior toward state financial righats. The effective of au...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Merdeka Malang
2017-03-01
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| Series: | Jurnal Akuntansi dan Perpajakan |
| Subjects: | |
| Online Access: | https://jurnal.unmer.ac.id/index.php/ap/article/view/1326 |
| _version_ | 1818439353067634688 |
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| author | Nanang Suparman |
| author_facet | Nanang Suparman |
| author_sort | Nanang Suparman |
| collection | DOAJ |
| description | TheNon-Tax Revenue policy as an implementative rules from laws, is an policy in attempt for collection and managing mechanism of non-tax revenue. Consequently, such policy has determined various preventive and repressive rules on deviation behavior toward state financial righats. The effective of audit policy of all activities link that must be applied by such performance.Both from organizational, interpretative, and application aspects.Owned professional ethics of auditors to the adherence to the policy in order to improve the performance of supervisory auditor.Therefore, it is carried out an evaluation on auditor supervisory performance throughout state financial rights security indicators, adherence on auditing administrative policy and process. Research variables consist of activities in implementation of non-tax state revenue audit policy, namely: organizing,interpreting,and application as independent variables, meanwhile its auditor supervisory performance is observed from organizational intern controlling system, namely:protection of state financial rights, adherence on auditing administrative policy and process as dependent variables.
DOI: https://doi.org/10.26905/ap.v3i1.1326 |
| first_indexed | 2024-12-14T17:55:06Z |
| format | Article |
| id | doaj.art-b11933f291794a24ba5084a68dcb78b3 |
| institution | Directory Open Access Journal |
| issn | 2338-6010 |
| language | Indonesian |
| last_indexed | 2024-12-14T17:55:06Z |
| publishDate | 2017-03-01 |
| publisher | Universitas Merdeka Malang |
| record_format | Article |
| series | Jurnal Akuntansi dan Perpajakan |
| spelling | doaj.art-b11933f291794a24ba5084a68dcb78b32022-12-21T22:52:34ZindUniversitas Merdeka MalangJurnal Akuntansi dan Perpajakan2338-60102017-03-013110.26905/ap.v3i1.1326916PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNGNanang Suparman0UIN SGD BandungTheNon-Tax Revenue policy as an implementative rules from laws, is an policy in attempt for collection and managing mechanism of non-tax revenue. Consequently, such policy has determined various preventive and repressive rules on deviation behavior toward state financial righats. The effective of audit policy of all activities link that must be applied by such performance.Both from organizational, interpretative, and application aspects.Owned professional ethics of auditors to the adherence to the policy in order to improve the performance of supervisory auditor.Therefore, it is carried out an evaluation on auditor supervisory performance throughout state financial rights security indicators, adherence on auditing administrative policy and process. Research variables consist of activities in implementation of non-tax state revenue audit policy, namely: organizing,interpreting,and application as independent variables, meanwhile its auditor supervisory performance is observed from organizational intern controlling system, namely:protection of state financial rights, adherence on auditing administrative policy and process as dependent variables. DOI: https://doi.org/10.26905/ap.v3i1.1326https://jurnal.unmer.ac.id/index.php/ap/article/view/1326non-tax, implementation, auditing |
| spellingShingle | Nanang Suparman PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG Jurnal Akuntansi dan Perpajakan non-tax, implementation, auditing |
| title | PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG |
| title_full | PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG |
| title_fullStr | PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG |
| title_full_unstemmed | PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG |
| title_short | PENGARUH IMPLEMENTASI KEBIJAKAN AUDIT PENERIMAAN NEGARA BUKAN PAJAK (PNBP) TERHADAP KINERJA AUDITOR PADA PUSAT PENGEMBANGAN DAN PENATARAN GURU IPA KOTA BANDUNG |
| title_sort | pengaruh implementasi kebijakan audit penerimaan negara bukan pajak pnbp terhadap kinerja auditor pada pusat pengembangan dan penataran guru ipa kota bandung |
| topic | non-tax, implementation, auditing |
| url | https://jurnal.unmer.ac.id/index.php/ap/article/view/1326 |
| work_keys_str_mv | AT nanangsuparman pengaruhimplementasikebijakanauditpenerimaannegarabukanpajakpnbpterhadapkinerjaauditorpadapusatpengembangandanpenataranguruipakotabandung |